https://www.taxtmi.com/caselaws?id=438080 The High Court allowed the Writ Petition challenging the Revised Assessment Order under the Central Sales Tax Act due to late submission of 'H' Forms and evidence, citing the impact of the Covid-19 pandemic. The Court set aside the order, directing the assessing authority to reconsider the materials, allow both parties to present their case, and issue a fresh order promptly, emphasizing the need for a fair assessment process in exceptional circumstances. en-us Wed, 19 Apr 2023 00:00:00 +0530 Tue, 23 May 2023 08:11:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438080 The High Court allowed the Writ Petition challenging the Revised Assessment Order under the Central Sales Tax Act due to late submission of 'H' Forms and evidence, citing the impact of the Covid-19 pandemic. The Court set aside the order, directing the assessing authority to reconsider the materials, allow both parties to present their case, and issue a fresh order promptly, emphasizing the need for a fair assessment process in exceptional circumstances. Case-Laws VAT and Sales Tax Wed, 19 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438080